1 March 2022 false No description of principal activity Taxfiler 2023.14 SC442689business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC4426892022-02-28 SC4426892022-03-012023-02-28 SC442689business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 SC442689business:FilletedAccounts2022-03-012023-02-28 SC4426892023-02-28 SC442689business:Director12022-03-012023-02-28 SC442689business:RegisteredOffice2022-03-012023-02-28 SC4426892022-02-28 SC442689core:WithinOneYear2023-02-28 SC442689core:WithinOneYear2022-02-28 SC442689core:AfterOneYear2023-02-28 SC442689core:AfterOneYear2022-02-28 SC442689core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC442689core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC442689core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC442689core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC442689core:PreviouslyStatedAmount2023-02-28 SC442689core:PreviouslyStatedAmount2022-02-28 SC442689business:SmallEntities2022-03-012023-02-28 SC442689countries:Scotland2022-03-012023-02-28 SC442689core:PlantMachinery2022-03-012023-02-28 SC442689core:PlantMachinery2022-02-28 SC442689core:PlantMachinery2023-02-28 SC4426892021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC442689 (Scotland)
D & M DELIVERIES LIMITED Unaudited accounts for the year ended 28 February 2023
D & M DELIVERIES LIMITED Unaudited accounts Contents
Page
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D & M DELIVERIES LIMITED Company Information for the year ended 28 February 2023
Director
CLAIRE MCCALLUM
Company Number
SC442689 (Scotland)
Registered Office
24 YORK STREET AYR KA8 8AZ
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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D & M DELIVERIES LIMITED Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,918 
18,737 
Current assets
Inventories
3,600 
3,101 
Debtors
4,210 
- 
Cash at bank and in hand
1,602 
4,321 
9,412 
7,422 
Creditors: amounts falling due within one year
(13,510)
(7,169)
Net current (liabilities)/assets
(4,098)
253 
Total assets less current liabilities
18,820 
18,990 
Creditors: amounts falling due after more than one year
(18,795)
(22,780)
Net assets/(liabilities)
25 
(3,790)
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(975)
(4,790)
Shareholders' funds
25 
(3,790)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 February 2024 and were signed on its behalf by
CLAIRE MCCALLUM Director Company Registration No. SC442689
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D & M DELIVERIES LIMITED Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
D & M DELIVERIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC442689. The registered office is 24 YORK STREET, AYR, KA8 8AZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2022
36,412 
Additions
8,910 
At 28 February 2023
45,322 
Depreciation
At 1 March 2022
17,675 
Charge for the year
4,729 
At 28 February 2023
22,404 
Net book value
At 28 February 2023
22,918 
At 28 February 2022
18,737 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,210 
- 
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D & M DELIVERIES LIMITED Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
2,276 
1,662 
Loans from directors
5,514 
1,287 
Accruals
5,720 
4,220 
13,510 
7,169 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,332 
21,770 
Taxes and social security
2,463 
1,010 
18,795 
22,780 
8
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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